"I don’t think shows that opened should be “punished” because there are only 23 shows instead of normal average around 35-40. "
Of course they shouldn't be "punished," but I would say that competing for awards later than usual, and competing against more other nominees, is not SO bad a punishment.
"One issue is a recent opening show might not have had enough time for tony voters to see it."
Exactly, that's ANOTHER issue in this very terrible situation. My understanding is that a lot of Tony voters, including those who don't live in NYC, see the nominees not necessarily right after the shows open, but late in the season. So even some or most shows that opened months ago might not have been seen by a significant percentage of Tony voters.
You could say we disagree, but I'd rather say it just depends on how you look at it, and what is the wisest course or, to put it another way, the most fair (or the least unfair) way to proceed.